GOENKA & ASSOCIATES EDUCATIONAL TRUST Versus ADDL. DIRECTOR, D. GST

2006 (3) TMI 62 – HIGH COURT, BOMBAY – 2008 (9) S.T.R. 228 (Bom.) – – Tour operator service – Apply for registration to the concerned authority without prejudice to its contention of liability – Authority shall provisionally register the petitioner – Until it is decided that ‘Tour operator’ is liable to pay tax, no penal action can be taken – Writ Petition No. 684 of 2006 Dated:- 13-3-2006 – [Order per].- P.C. :- The learned counsel for the petitioners submits that the first petitioner is not averse to get itself registered with the concerned authority without prejudice to its contention that it is not liable to pay service tax as it does not fall in the category of tour operators . 2. In the light of the submission made by the learned c

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